Page:United States Statutes at Large Volume 68A.djvu/111

 CH. 1

NORMAL TAXES AND SURTAXES

71

(A) shall not be allowed unless she files a joint return with her husband for the taxable year, and (B) shall be reduced by the amount (if any) by which the adjusted gross income of the taxpayer and her spouse exceeds $4,500. This paragraph shall not apply if the taxpayer's husband is incapable of self-support beasementally or physically defective, (c) DEFINITIONS.—For purposes of this section— (1) DEPENDENT.—The term "dependent" means a person with respect to whom the taxpayer is entitled to an exemption under section 151(e)(1)— (A) who has not attained the age of 12 years and who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer; or (B) who is physically or mentally incapable of caring for himself. (2) WIDOWER.—The term "widower" includes an unmarried individual who is legally separated from his spouse under a decree of divorce or of separate maintenance. (3) DETERMINATION OF STATUS.—A woman shall not be considered as married if she is legally separated from her spouse under a decree of divorce or of separate maintenance at the close of the taxable year. SEC. 215. ALIMONY, ETC., PAYMENTS. (a) GENERAL RULE, — I n the case of a husband described in section 71, there shall be allowed as a deduction amounts includible under section 71 in the gross income of his wife, payment of which is made within the husband's taxable year. No deduction shall be allowed under the preceding sentence with respect to any payment if, by reason of section 71(d) or 682, the amount thereof is not includible in the husband's gross income. (b)

CROSS R E F E R E N C E. —

For definitions of "husband" and "wife", see section 7701(a) (17). SEC. 216. AMOUNTS REPRESENTING TAXES AND INTEREST PAID TO COOPERATIVE HOUSING CORPORATION. -(a) ALLOWANCE OF DEDUCTION. — I n the case of a tenant-stockholder (as defined in subsection (b)(2)), there shall be allowed as a deduction amounts (not otherwise deductible) paid or accrued to a cooperative housing corporation within the taxable year, but only to the extent that such amounts represent the tenant-stockholder's proportionate share of— (1) the real estate taxes allowable as a deduction to the corporation under section 164 which are paid or incurred by the corporation on the houses or apartment building and on the land on which such houses (or building) are situated, or (2) the interest allowable as a deduction to the corporation under section 163 which is paid or incurred by the corporation on its indebtedness contracted— (A) in the acquisition, construction, alteration, rehabilitation, or maintenance of the houses or apartment building, or (B) in the acquisition of the land on which the houses (or apartment building) are situated. § 216(a)(2)(B)

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